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中国与东盟经济合作日益密切。由于中国与东盟各国法律制度差异较大,法律冲突协调不一,阻碍了经济高度合作,因此有必要建立和完善税收协调机制。文章认为,东盟各国应较通过签订双边税收协定,避免恶性税收竞争及双重征税的范围进一步拓展,并通过建立统一监管机构及法律框架、建立税收福利补偿机制等完善税收协调机制,为中国和东盟合作发展创造良好的税收环境。
Economic cooperation between China and ASEAN is getting closer. Due to the great differences between the legal systems of China and the ASEAN countries, the conflicting laws and conflicts that hinder the high degree of economic cooperation, it is necessary to establish and perfect the tax coordination mechanism. The article holds that all ASEAN countries should further expand the scope of vicious tax competition and double taxation by signing bilateral tax treaties and improve the tax coordination mechanism by establishing a unified regulatory body and legal framework and establishing a tax benefit and compensation mechanism, ASEAN cooperation and development to create a good tax environment.